NAGAR PALIKA SABALGARH Vs. LAXMINARAYAN RAMPARSHAD VAISHYA

JUDGEMENT

(1.) . This is a Letters Patent appeal from the judgment of a learned single Judge, who decided second appeal arising out of a suit instituted

(2.) LAXMI Narayan is the proprietor of a cinema talkies called LAXMI Talkies. The Munioipal Committee, Sabalgarh realised from him an amount of Rs. 2,864-68P. as entertainment tax for the period between May 30,1958 and January 11, 1959, under the Entertainment Tax Bye-Laws framed by the Municipal Committee. In his suit LAXMI Narayan challenged the power of the Municipal Committee to recover this tax from him on the ground that under the Central Provinces and Berar Entertainment Duty Act, 1936 (Act No. XXX of 1936) which had been extended to the whole of Madhya Pradesh, it was only the State Government which could levy entertainment tax and the Committee had no such power.

(3.) CONSEQUENT upon the re-organisation of States the Madhya Pradesh Taxation Laws (Extension) Act No. XVIII of 1957 (hereinafter called the Extension Act) extended the Central Provinces and Berar Entertainment Duty Act No. XXX of 1936 (hereinafter called the Entertainment Act) to the entire Madhya Pradesh. By virtue of section 6 of the Extension Act every law corresponding to the Entertainment Act in force in any region of the State of Madhya Pradesh other than Mahakoshal stood repealed.